Amendment in Notification No. SRO-GST-2 dated 08-07-2017 - SRO-GST-43 (Rate) - Jammu and Kashmir SGST

Government of Jammu and Kashmir Finance Department Civil Secretariat, Srinagar Notification Srinagar, the 31th August, 2018 SRO-GST-43 (Rate).- In exercise of the powers conferred by sub-section (1) of section 11 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification SRO No. SRO-GST-2 dated 08-07-2017 issued by Finance Department Government of Jammu and Kashmir, namely:- (i) after S. No. 92 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 92 A 1401 Sal leaves , siali leaves , sisal leaves , sabai grass ; (ii) after S. No. 93 A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 93 B 1404 90 90 Vegetable materials, for manufacture of jhadoo or broom sticks ; (iii) for S. No. 102 A and entries relating thereto, the following shall be substituted, namely: - 102A 2306 De-oiled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018 ; (iv) after S. No. 114 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - 114A 44 or 68 Deities made of stone, marble or wood ; 114B 46 Khali Dona; goods made of sal leaves , siali leaves , sisal leaves , sabai grass , including sabai grass rope (v) for S. No. 117 and the entries relating thereto, the following shall be substituted, namely:- 117 48 or 4907 or 71 Rupee notes or coins when sold to Reserve Bank of India or the Government of India ; (vi) after S. No. 132 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 132A 53 Coir pith compost other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] ; (vii) after S. No. 146 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 146A 9619 00 10 or 9619 00 20 Sanitary towels (pads) or sanitary napkins; tampons ; (viii) after S. No. 151 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 152 Any Chapter except 71 Rakhi (other than those made of goods falling under Chapter 71) . This notification shall be deemed to have come into force w.e.f. 27 th day of July, 2018. By order of the Government of Jammu Kashmir. Sd/- (Navin K. Choudhary), IAS Principal Secretary to Government Finance Department